Bare ActsThe Delhi Motor Vehicles Taxation Act 1962

Section 24

Repeal

Amendment status not verified — confirm the current text below against the official source.

Repeal.- (1) On and from the commencement of this Act, the Acts specified in Schedule II shall stand repealed. ---------------------------------------------------------------------------------------------------- 24-Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.. DELHI MOTOR VEHICLES TAXATION ACT,1962 15 (2) The repeal of the said Acts by sub-section (1) shall not affect,- (a) the previous operation of the said Acts or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said Acts; or (c ) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts; (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repeated. (3) Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab Motor Vehicle Taxation Act,1924, (Punjab Act 4 of 1924) as extended to Delhi,- (i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to be a declaration delivered under this Act; and (ii) every token issued under that Act and valid immediately before the commencement of this Act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued. 25.Amendment of section 184, Act 66 of 1957.- In the Delhi Municipal Corporation Act, 1957, for section 184, the following section shall be substituted, namely- “184. Central Government to pay proceeds of entertainment and betting taxed to corporation.- The proceeds of the entertainment and betting taxed collected in Delhi under the provisions of the U.P. Entertainment and Betting Tax Act, 1937, (U.P. Act 8 of 1937.) as extended to Delhi (which shall form part of the Consolidated Fund of India) reduced DELHI MOTOR VEHICLES TAXATION ACT,1962 16 by the cost of collection as determined by the Central Government shall, if parliament by appropriation made by law in this behalf so provides, be paid to the corporation for the performance of its functions under this Act.” 25{SCHEDULE I (See section 3) PART A Description of Motor Vehicles Annual rate of tax for each Motor Vehicle (1) (2) Group A Motor Vehicles fitted solely with pneumatic tyres Rupees I. Motor vehicles (including tricycles) used for transport or haulage of goods or materials the registered laden weight of which:- a) Does not exceed one tonne Six hundred sixty five only b) Exceeds one tonne but does not exceed two tonnes Nine hundred forty only c) Exceeds two tonnes but does not exceed four tonnes One thousand four hundred thirty only d) Exceeds four tonnes but does not exceed six tonnes One thousand nine hundred fifteen only e) Exceeds six tonnes but does not exceed eight tonnes Two thousand three hundred seventy five only f) Exceeds eight tonnes but does not exceed nine tonnes Two thousand eight hundred sixty five only g) Exceeds nine tonnes but does not exceed ten tonnes Three thousand three hundred twenty only. h) Exceeds ten tonnes The rates specified in (g) above plus four hundred seventy for every one tone or part thereof in addition to 10 tonnes II Additional tax payable in respect of vehicles referred to in item-I used for drawing trailers:- DELHI MOTOR VEHICLES TAXATION ACT,1962 17 a) For each trailer the registered laden weight of which does not exceed two tones Four hundred sixty five only b) for each trailer the registered laden weight of which exceeds two tones. Nine hundred twenty five only Provided that two or more vehicles shall not be chargeable under this Item in respect of the same trailers:- III. Motor vehicles (including tricycles) plying for hire and used for the transport of passengers when:- a) Licensed to carry not more than two (excluding driver) Three hundred five only b) Licensed to carry in all more than two but not more four passengers (excluding driver and conductor) Six hundred five only c) Licensed to carry in all more than four passengers but not more than six passengers (excluding driver and conductor) One thousand one hundred thirty only d) Licensed to carry in all more than six passengers but not more than eighteen passengers (excluding driver and conductor) One thousand nine hundred fifteen only e) Licensed to carry more than eighteen passengers (excluding driver and conductor) The rates specified in (d) above plus Two hundred eighty for every passenger in addition to eighteen passengers. IV Motor vehicles owned by Airlines Companies/Corporation for carrying passengers and staff:- a) The seating capacity of which does not exceed four (excluding driver) Six hundred fifteen only b) The seating capacity which exceed four but does not exceed six One hundred thirty only DELHI MOTOR VEHICLES TAXATION ACT,1962 18 (excluding driver) c) The seating capacity which exceed six but does not exceed eighteen (excluding driver) One thousand nine hundred fifteen only d) The seating capacity of which exceeds eighteen The rate specified in (c) above plus Two hundred eighty for each passenger. e) Break-down vans used for towing disabled vehicles and tower wagon used for maintenance of overhead electric lines. Nine hundred forty five only} 26{PART B Description of Motor Vehicle Amount (1) (2) Rupees Group - A Motor Vehicles fitted solely with Pneumatic tyres

Section 24 – The Delhi Motor Vehicles Taxation Act 1962 | DailyLaw.ai